Following are the transactions of JonesSpa Corporation, for the month of January. Borrowed $22,000 from a local bank; the loan is due in 9 months. Lent $14,100 to an affiliate; accepted a note due in one year. Sold to investors 100 additional shares of stock with a par value of $0.10 per share and a market price of $15 per share; received cash. Purchased $32,000 of equipment, paying $6,500 cash and signing a note for the rest due in one year. Declared $3,400 in cash dividends to stockholders, to be paid in February.